2014 (1) TMI 1488

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....ned judgment and order passed by the Income Tax Appellate Tribunal (hereinafter referred to as 'ITAT') dated 06/06/2013 in ITA No. 281/RJT/2012 for the Assessment Year 2006-07, the revenue has preferred the present Tax Appeal with the following substantial questions of law ;      "(A) Whether the ITAT is justified in law as well as on fact in deleting the addition/disallowan....

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....e Income Tax Act? 3. Another question, which is raised is the initiation of reassessment order under Section 143(3) read with Section 147 of the Income Tax Act. 4. It is not in dispute that the TDS on various expenditure was deducted by the assessee but an amount of Rs.30,71,212/- was credited to the government account on 06/04/2006. The Assessing Officer made the addition of Rs.30,71,212/- ....